Article 38 bis A
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
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Showing 271–280 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…ted in Article 568, resulting from discounts on the transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating…
…nder the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A.By way of derogation from the provisions of the first paragraph, the…
…om income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 3323-3 of the same code or, when they are allocated, pursuant to 2° of article L. 224-2 of th…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
…flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built-up properties, the property tax on non-built-up properties, t…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
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